Principal Commissioner of Income-tax 10 v. Inderjit Singh Sodhi (HUF)

415 ITR 13Reported decision2021#21412 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 1961Section 10(37)Section 145B(1)Section 1894Section 56(2)(viii)Section 57(iv)Section 10(37) of the Income-tax ActSection 145A

Issues it is cited on

section 23(1a)section 45(5)(b)section 145b(1)section 23(2)section 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)enhanced compensationsection 145a

Judgments citing Principal Commissioner of Income-tax 10 v. Inderjit Singh Sodhi (HUF)

JAGPAL,GURUGRAM vs. PR. COMMISSIONER OF INCOME TAX, FARIDABAD

In the result, appeal of assessee in ITA No

ITA 2092/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri D.S. Sidhu, CIT-DR
Section 10(37)Section 145ASection 148Section 263Section 263(1)Section 28Section 34Section 56(2)(viii)

…e 12 of 16 ITA No. 2092/DEL/2024 [A.Y 2018-19] Jagpal Vs. The .PCIT changes brought about by Finance (No.2) Act, 2009, which came into effect in the year 2010.” 23. Similarly, the Hon’ble Punjab & Haryana High Court, in the case of Mahender Pal Narang [2021] 415 ITR 13 (P & H) and Puneet Singh (2019) 415 ITR 215(P&H), had held categorically that the interest received on compensation or on enhanced compensation is taxable under the head "Income from other sources" in the year of receipt. The decision of Puneet Singh (supra) has been quoted with approval by the Delhi High Court in the case of Inderjit Sodhi(supra)…

BIR SINGH,FARIDABAD vs. INCOME TAX OFFICER, WARD 1(1), FARIDABAD

In the result, appeal of assessee in ITA No

ITA 3969/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 10(37)Section 28Section 34Section 56(2)(viii)

…rred in relying upon the decision of Ghanshyam (supra), ignoring the changes brought about by Finance (No.2) Act, 2009, which came into effect in the year 2010.” 23. Similarly, the Hon’ble Punjab & Haryana High Court, in the case of Mahender Pal Narang [2021] 415 ITR 13 (P & H) and Puneet Singh (2019) 415 ITR 215(P&H), had held categorically that the interest received on compensation or on enhanced compensation is taxable under the head "Income from other sources" in the year of receipt. The decision of Puneet Singh (supra) has been quoted with approval by the Delhi High Court in the case of Inderjit Sodhi(supra)…

PAWAN KUMAR ,KARNAL HARYANA vs. INCOME TAX OFFICER, KARNAL HARYANA

In the result, the appeal filed by the assessee is dismissed

ITA 3891/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Feb 2025AY 2018-19

Bench: Shri S.Rifaur Rahman & Ms. Madhumita Roypawan Kumar, Vs. Income Tax Officer, Hn-24/4, Dera Begampura, Karnal. Vpo – Gudha, Tehsil Gharaunda, Karnal – 132 114 (Haryana). (Pan : Boqpk1912N) (Appellant) (Respondent) Assessee By : None Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 11.02.2025 Date Of Order : 11.02.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre, Delhi Dated 26.10.2023 For The Assessment Year 2018-19. 2. None Appeared On Behalf Of The Assessee From The Date Of First Posting On 27.03.2024 & Subsequently Several Hearing Dates Were Given But None Appeared On Behalf Of The Assessee. We Proceeded To Adjudicate The Issue With The Assistance Of Ld. Dr Of The Revenue.

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 28Section 56(2)(vii)

…is squarely covered against the assessee by the Hon’ble High Courts of Delhi as well as Punjab & Haryana in the cases of Principal Commissioner of Income-tax 10 v. Inderjit Singh Sodhi (HUF) reported in [2024] 423 ITR 13 (Delhi) and Mahender Pal Narang [2021] 415 ITR 13 (P & H) & Puneet Singh (2019) 415 ITR 215(P&H). The above said decisions are pronounced by the Hon’ble High Courts after the amendment of section 56(2)(vii) r.w.s. 57 (4) of the Income-tax Act, 1961 (for short ‘the Act’) Therefore, respectfully following the above decision, we are inclined to dismiss the grounds raised by the assessee. Accordingly…

BHIM SINGH,GURGAON vs. ITO WARD 1(3) , GURGAON

In the result, the appeal of the assessee in ITA No

ITA 255/DEL/2024[2019-20]Status: DisposedITAT Delhi02 Aug 2024AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Vinod Arora, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 10Section 10(37)Section 28Section 34Section 56Section 56(2)(viii)Section 57Section 69ASection 80CSection 80D

…ed in relying upon the decision of Ghanshyam (supra), ignoring the changes brought about by Finance (No.2) Act, 2009, which came into effect in the year 2010.” 23. Similarly, the Hon’ble Punjab & Haryana High Court, in the case of Mahender Pal Narang [2021] 415 ITR 13(P & H)andPuneet Singh (2019) 415 ITR 215(P&H),had held categorically that the interest received on compensation or on enhanced compensation is taxable under the head "Income from other sources" in the year of receipt. The decision of Puneet Singh (supra) has been quoted with approval by the Delhi High Court in the case of Inderjit Sodhi(supra).…